The following reliefs may be available at the point that the goods are exported / re-imported, or imported if the intention is that they will be re-exported.
Please note that these reliefs may require advanced authorisation, a full audit trail and/or some form of financial guarantee in place with HMRC before use and are not always obtainable.
Please contact the ImportExportHub@admin.cam.ac.uk for further information.
- Temporary Admission
- ATA Carnets
- Returned Goods Relief
- Outward Processing Relief
- Inward Processing Relief
- Goods in Baggage
The following reliefs may sometimes be relevant – follow the links for further information on specific criteria.
Importing Scientific Instruments free of Duty and VAT | HMRC Notice 340 |
Importing Misc Documents and other related articles free of Duty & VAT | HMRC Notice 342 |
Importing Museum & Gallery Exhibits free of Duty & VAT | HMRC Notice 361 |
Importing Animals for Scientific Research free of Duty | HMRC Notice 365 |
Importing Biological & Chemical Substances for Research free of Duty & VAT | HMRC Notice 366 |
Importing Goods for Test free of Duty & VAT | HMRC Notice 374 |
Medical Exemption
For details on Medical Exemption relief, see the medical exemption page.
Duty preference - EU / UK Trade agreement
As a consequence of the current Trade Agreement between the EU and the UK, where goods are produced / manufactured in the EU/UK (Rules of Origin), there are zero tariffs (Customs duties) and no quotas on goods traded between the EU and the UK for those goods.
Rules of Origin
This is the country where the goods were produced or manufactured rather than where they have been shipped or bought from. There are specific rules for certain products and countries.
These rules are negotiated as part of any Trade Agreement. They are intended to prevent tariff circumvention, whereby third countries take advantage of differences in agreed tariffs between countries to route their exports via one trade partner to another. Regardless of whether it is the importer or exporter who pays the tariff/customs duties when importing the goods into the UK, both must have evidence that the goods meet the rules of origin. These rules can be complicated, please contact the Import Export Hub or for more information visit the HMRC webpage: https://www.gov.uk/guidance/check-your-goods-meet-the-rules-of-origin